We use a neoclassical open economy model with traded and non traded goods to investigate the sectoral effects of three tax reforms: i) two revenue-neutral shifting the tax burden from labor to consumption taxes and ii) one labor tax restructuring keeping the marginal tax wedge constant....

Optimality conditions and comparative static properties of the optimal Mirrleesian nonlinear income tax are obtained for a finite population and quasilinear-in-consumption preferences. Contrary to Weymark (1987) who considers quasilinear-in-leisure preferences, the linearity with respect to...

We estimate the responses of gross labor income with respect to marginal and average net-oftax rates in France over the period 2003-2006. We exploit a series of reforms to the income-tax and payroll-tax schedules affecting individuals who earn less than twice the minimum wage. Our estimate for...

Este trabajo parte de la idea de que la reproducción del subdesarrollo brasileño se explica por la persistencia de un conjunto de elementos que operan como obstáculos de carácter estructural, a los que nos referimos con el nombre de límites estructurales al desarrollo económico....

The aim of this short article is to build a model in order to take into account capital scrapping (or bankruptcies) in an income distribution and growth model. The reason to introduce capital scrapping results from the intuition of some inconsistencies between theoretical predictions and...

Using individual-level data from a large number of countries, this paper examines how self-reported subjective well-being depends on own income and reference income, where reference income is defined as the income of professional peers. It uncovers a divide between "old" -low mobility- European...

This paper presents series on top shares of income in Argentina from 1932 to 2004 based on personal income tax return statistics. Our results suggest that income concentration was higher during the 1930s and the first half of the 1940s than it is today. The recovery of the economy after the...

This paper looks at the association between wage satisfaction and different notions of reference wage, based on a matched employer-employee dataset. It shows that workers' satisfaction depends on otherpeople's income in different ways. Relative income concerns are important, but we also find...